PENGARUH WHISTLEBLOWING, SPIP, GOOD GOVERNANCE, DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DANA DESA

Abstract

“Fraud is an act against or violates the law by people from within or from outside the
organization, with the intention of obtaining personal or group benefits, directly or
indirectly harming other parties. In an effort to minimize the occurrence of fraud, a
preventive measure is needed, namely the prevention of fraud. Fraud Prevention is an
action or effort to prevent or restrain someone from committing fraud that can be
detrimental. This study aims to determine the effect of the whistleblowing system, the
government's internal control system, good government governance, and the competence
of the village apparatus on preventing fraud in the management of village funds. This
research was conducted at the Village Office in East Denpasar District. The sample in
this study consisted of 56 village officials. The sampling method used is the saturated
method.. The results showed that the variable whistleblowing system, government
internal control system, good government governance, and village apparatus competence
had a positive and significant effect on preventing fraud in the management of village
funds”.